NIPUN MALHOTRA,MANDI V. ITO, WARD, MANDI

MA 98/CHANDI/2025

AI Insights

The case revolves around a Miscellaneous Application filed by Nipun Malhotra against the Income Tax Officer, Ward, Mandi, concerning an earlier Tribunal decision that dismissed Malhotra's appeal due to missing documents. The Tribunal's initial dismissal was based on the non-submission of an audited balance sheet and loan account details during the appellate proceedings. However, during the M.A. proceedings, it was brought to the Tribunal's attention that these documents had indeed been submitted but were inadvertently not placed on record. The Tribunal acknowledged this oversight and decided to recall the earlier order, allowing for a re-examination of the case with the newly submitted documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 396446 (ITAT-CHANDIGARH)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJEET KAUR
• Assessee Lawyers: AJAY JAIN

Judgement Text

" आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER M.A. No. 98/Chd/2025 ( Arising in ITA आयकर अपील सं./ ITA No. 81/CHD/2022) Ǔनधा[रण वष[ / Assessment Year : 2013-14 Nipun Malhotra, 135/A, Jawahar Nagar, Mandi, Himachal Pradesh बनाम Vs. The ITO, Ward, Mandi èथायी लेखा सं./PAN NO: ABLPM6589N अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( Physical Hearing ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. Ajay Jain, CA राजèव कȧ ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR सुनवाई कȧ तारȣख/Date of Hearing : 06.05.2025 उदघोषणा कȧ तारȣख/Date of Pronouncement : 28.05.2025 आदेश/Order Per Krinwant Sahay, AM : The present Misc. Application (M.A.) has been moved by the Assessee seeking recalling of the order dt. 3.3.2025 passed by the Tribunal in ITA No. 81/Chd/2022. 2. The only issue involved in this M.A. is that the finding given in the Tribunal’s order that the Assessee has not filed audited balance sheet and copy of account of loan given and taken during the appellate proceedings. Since these M.A. No. 98-Chd-2025 Nipun Malhotra, Mandi 2 documents were not placed on record, therefore, the appeal of the Assessee was dismissed. However, the Assessee has pointed out during the M.A. proceedings before us, that all these relevant documents were submitted by the Assessee in the Registry but somehow, they were not placed on record while the order was being passed. 3. We have considered the submissions made by the Counsel of the Assessee and we find that inadvertently these documents were not placed on record by the Registry and therefore, appeal of the Assessee was dismissed in the absence of these relevant documents. 4. The Ld. DR relied on the order of the Tribunal and argued that the MA of the Assessee should not be accepted because it the duty of the Assessee to ensure that the documents are placed on record in time. 5. We have considered the argument of the Counsel of the Assessee as well as the documentary evidence placed on record by the Counsel of the Assessee and the arguments of the ld. DR. We find that inadvertently these documents were not placed on record while the order was being passed by the Tribunal. Therefore, the appeal was dismissed. Now, that M.A. No. 98-Chd-2025 Nipun Malhotra, Mandi 3 these documents are available on record, which were submitted in the Registry well before passing of the order, therefore, we are taking these documents on record to pass an order. Accordingly, the order passed by the Tribunal dated 3.3.2025 is hereby recalled and Registry is directed to post the matter for fresh hearing in due course. 6. In the result, MA filed by the Assessee is allowed. Order pronounced on 28.05.2025. Sd/- Sd/- ( RAJPAL YADAV ) ( KRINWANT SAHAY) Vice President Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar M.A. No. 98-Chd-2025 Nipun Malhotra, Mandi 4 1. Draft dictated 27.05.2025 Sr.PS 2. Draft first placed before author 3. Approved draft comes to Sr.PS/PS 4 Final draft placed before author 5. Order signed and pronounced on 6 File sent to the Bench Clerk Sr.PS 7. Date on which file goes to the AR 8. Date on which file goes to the Head Clerk. 9. Date of dispatch of Order "